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    <description>Amendments distinguish restaurant and institutional canteen supplies from event-based catering, require that input tax credit not have been taken for concessional treatment, and include Indian Railways catering within the same category. The term &quot;declared tariff&quot; is replaced by &quot;value of supply&quot; for specified items and the related explanation is omitted. The notification defines &quot;multimodal transportation&quot; and the multimodal transporter&#039;s obligations, and treats e-books supplied online as a separate category within telecommunications and information supply services.</description>
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